Maine Revised Statutes Title 36 Sec. 6581 – Program established
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Terms Used In Maine Revised Statutes Title 36 Sec. 6581
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
The Maine Use Tax Compliance Program, referred to in this chapter as “the program,” is established to encourage delinquent taxpayers to comply with the provisions of chapter 215, to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State’s use tax laws. The program applies to use tax liabilities incurred by a person prior to January 1, 2006. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 519, §TT1 (NEW).